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Legislation

Taxation (Cross-border Trade) Act 2018

Crossheading Incurring of liability to import duty

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Section 3 Obligation to declare goods for a Customs procedure on import
Section 4 When liability to import duty incurred
Section 5 Goods not presented to Customs or Customs declaration not made

PART 1 Import duty
Crossheading Incurring of liability to import duty

Crossheading Incurring of liability to import duty

From legislation.gov.uk

Contents

Section 3 Obligation to declare goods for a Customs procedure on import
Section 4 When liability to import duty incurred
Section 5 Goods not presented to Customs or Customs declaration not made